61.assessed level of material misstatement risk 重大错报风险的评估水平 i.QS(gM
62.simall business 小规模企业 2~`lvx
63.accounting system 会计系统 GnAG'.t-Z
64.test of control 控制测试 2xPkQOj3
65.walk-through test 穿行测试 UZcsMMKH
66.communication 沟通 e6?iQ0
67.flow chart 流程图 ^\<nOzU?
68.reperformance of internal control 重新执行 WBb@\|V|
69.audit evidence 审计证据 ?vA)F)MS
70.substantive procedures 实质性程序 5ynBVrYf
71.assertions 认定 pe}mA}9U
72.esistence 存在 UA>
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73.occurrence 发生 irjOGn
74.completeness 完整性 O}#Ic$38
75.rights and obligations 权利和义务 %"<|u)E
76.valuation and allocation 计价和分摊 +0,'B5 (E
77.cutoff 截止 0.pZlv
78.accuracy 准确性 jl-2)<
79.classification 分类 W=E+/ZvPt
80.inspection 检查 Q#k Sp8
81.supervision of counting 监盘 E[$"~|7|$
82.observation 观察 r4YiXss
83.confirmation 函证 aPU.fER
84.computation 计算 |}^me7C,[
85.analytical procedures 分析程序 B#Q` !B4v
86.vouch 核对 [j3-a4Wu
87.trace 追查 !sknO53`H`
88.audit sampling 审计抽样 3(2WO^zX {
89.error 误差 pyHU+B
90.expected error 预期误差 Dx)>`yJk$;
91.population 总体 `!Z0;qk
92.sampling risk 抽样风险 LDDgg
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93.non- sampling risk 非抽样风险 ;C
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94.sampling unit 抽样单位 W8blHw"
95.statistical sampling 统计抽样 V8w7U:K
96.tolerable error 可容忍误差 $&25hvK,
97.the risk of under reliance 信赖不足风险 `Wl_yC_*G;
98.the risk of over reliance 信赖过度风险 kC,=E9)O
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 n%faD
101.working trial balance 试算平衡表 2Kkm-#p7
102.index and cross-referencing 索引和交叉索引 -/V,<@@T
103.cash receipt 现金收入 #r|qitL3
104.cash disbursement 现金支出 Wtwo1pp
105.bank statement 银行对账单 PFKl6_(
106.bank reconciliation 银行存款余额调节表 DX2_}|$!
107.balance sheet date 资产负债表日 0dTHF})m
108.net realizable value 可变现净值 n1!}d%:
109.storeroom 仓库
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110.sale invoice 销售发票 f};RtRo2
111.price list 价目表 8t;vZ&
112.positive confirmation request 积极式询证函 XnwVK
113.negative confirmation request 消极式询证函 7"_m?c8
114.purchase requisition 请购单 x/pX?k
115.receiving report 验收报告 o&t*[#
116.gross margin 毛利 v~*Co}0OB
117.manufacturing overhead 制造费用 oSf6J:?*e
118.material requisition 领料单 A_!N,<-
119.inventory-taking 存货盘点
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120.bond certificate 债券 pqCp>BO?O
121.stock certificate 股票 sck.2-f"
122.audit report 审计报告 w4Uo-zr@
123.entity 被审计单位 I!?)}d
124.addressee of the audit report 审计报告的收件人 dfA2G<Uc
125.unqualified opinion 无保留意见 bMA0#e2
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 Z<jC,r
128.adverse opinion 否定意见